When selling an apartment, you must pay 13% of the value of the property. This obligation, according to the Tax Code of the Russian Federation, applies to citizens who have owned the transferred housing for less than 3 years. If you owned an apartment for more than this period, you are exempt from paying personal income tax. But in both cases, a declaration is filled out and submitted to the inspection.
It is necessary
- - the program "Declaration";
- - Tax Code of the Russian Federation;
- - application form to the tax office;
- - passport;
- - TIN certificate;
- - receipts for payment of the apartment;
- - the act of transfer of ownership of the apartment;
- - contract of sale.
Instructions
Step 1
Make a declaration. Use a special program for this. It is approved by the Federal Tax Service Inspectorate of the Russian Federation for each year. Click the "Specify Conditions" tab. Enter the type of declaration. When selling an apartment, it corresponds to 3-NDFL. Indicate the inspection number at the place of registration. Select from the proposed list a sign, taxpayer status. If you are not registered as an individual entrepreneur, lawyer, private notary, head of a farm, check the box "Other individual". Select the income from the sale of the property as the available income.
Step 2
Now on the tab "Information about the declarant" write your personal data. Then indicate the details of the passport, including the department code, date, place of your birth. Enter the registration address, including the zip code. Write your phone number (cell, landline). Using it, tax officials will be able to contact you to find out the necessary information.
Step 3
Then select the tab "Income received in the Russian Federation". After pressing the "+" button, enter the last name, first name, patronymic of the person to whom you sold the apartment that you own. Write his TIN. If you have transferred property to an enterprise, indicate its KPP and OKATO.
Step 4
Then put the income code “1510. Income from the sale of real estate (except for shares). " If the apartment has been in your ownership for less than 3 years, put the deduction code "901". According to article 220 of the Tax Code of the Russian Federation, in this case you have the right to a deduction in the amount of 1 million rubles. That is, you will not pay tax on the full cost of the property sold, but on the amount that exceeds the maximum amount. If you have owned an apartment that you have transferred to another person for more than 3 years, put the deduction code "0". In this case, you are exempt from paying tax.
Step 5
Write down the amount for which you sold the apartment under the sales contract. Indicate the number of the month in which the deal was concluded. Attach payment documents for the sold real estate to the declaration. Submit the package of documents along with the application to the tax authority. Please note that in case of failure to submit the declaration, the tax authorities have the right to impose penalties on you, as well as late fees.
